This paper empirically compares supply chain practices between petro-plastic and bioplastic carrier-bag industries. It examines how sourcing, production, and distribution differ between established fossil-based chains and emerging compostable alternatives, and how these differences affect operational performance and transition feasibility. A qualitative comparative design was applied to two product-based supply chains, petro-plastic and bioplastic carrier bags—within the packaging industry. Evidence was derived from 17 semi-structured interviews with senior executives, factory managers, buyers, and association representatives across Europe, Southeast Asia, the Middle East, and Australasia. Data were analyzed using Braun and Clarke’s six-step thematic approach, identifying three core themes: sourcing practices, production configurations, and distribution structures. The results reveal pronounced divergences in sourcing stability, process maturity, and distribution scalability. Petro-plastic chains benefit from global supplier networks and cost efficiency, while bioplastic chains face supply constraints, quality variability, and regionalized logistics. Managers must reconfigure sourcing, production, and logistics capabilities to align efficiency with sustainability compliance. This study advances sustainable supply chain literature by providing firm-level comparative evidence on how material transitions reshape operational practices in the packaging sector.
Changes in the virtual working environment have raised attention of the importance and advantages of employees in the education sector. The start of virtual working environment has begun following the impact of the COVID-19 pandemic on workplaces. Academics and non-academics have adopted virtual work practice to mitigate adverse effects on their employees' health and performance. This change enables them to adapt to virtual work, and this new norm has opened up the landscape for employees to perform tasks effectively. This study examines the relationship between work practices, organizational dynamics, and technology on adaptive performance which encompasses learning capabilities and problem-solving skills with digital safety serving as a moderating factor among academic and non-academic staff at several selected local universities in Malaysia. A survey and a structural equation model, using SmartPLS were applied to test the hypotheses. The results revealed that organizational dynamic factors had no significant influence on learning capabilities and problem-solving skills. In contrast, work practices had a significant influence on problem-solving, but this finding contradicted the results on learning , as work practices also had no significant influence on learning. Meanwhile, the technology had a significant influence on learning capabilities and problem-solving skills. This study suggests that the use of technology in virtual workspaces provides evidence to enhance employees' adaptive performance, thereby sustaining the effectiveness of high-performance work practices (HPWPs).
Since the removal of Qualified Foreign Institutional Investor (QFFI) quotas in 2019, foreign capital has become a pivotal long-term investor in China’s A-share market; yet systematic evidence on whether these institutions screen firms for information transparency at the micro level remains scarce. Examining 15,216 firm-year observations from 2019 to 2023, we proxy information opacity by the sum of absolute discretionary accruals over the preceding three years and estimate a Logit model of annual QFII holding decisions. A two-sample t-test shows that firms held by QFIIs exhibit significantly lower opacity than those not held, while the Logit results indicate that a one-unit increase in opacity reduces the probability of QFII ownership by 1.102 percentage points. These findings demonstrate that transparency serves as a primary threshold for foreign entry. Accordingly, regulators should therefore strengthen disclosure requirements, while firms should curtail earnings management, to enhance A-share attractiveness to long-horizon foreign capital and bolster China’s global market competitiveness.
This paper aims to investigate the zakat disclosure practices in Shariah-compliant companies in Malaysia. The zakat information is important for stakeholders of Shariah-compliant companies to know whether the company is paying zakat on their behalf or otherwise. Disclosing such information is also necessary to eliminate the uncertainties within the Shariah principles and avoid doubt among the stakeholders. This information is crucial, particularly for investors who may have different accounts with different Shariah-compliant companies, as they must know who is the party that pays the zakat. The objective of this study is achieved through analysing fifteen Shariah-compliant annual reports for the year 2023. The study used a content analysis covering the material aspects, including presentation, method use, obligations for payment of zakat, and components of zakat information. The results indicate that zakat disclosure practices remain low among the Shariah-compliant companies in Malaysia. The sample companies show a limited amount of information about zakat, such as the method used, the amount of zakat, and the components of zakat information. Furthermore, the zakat disclosure of the sample selection, whether following MASB Tri-1 or otherwise, does not meet the standard as recommended by the technical release.
This scoping review examines how financial technology (FinTech) transforms supply chain operations for Small and Medium Enterprises (SMEs). Analyzing 22 peer reviewed articles, the study identifies key FinTech innovations such as blockchain, peer to peer lending, and digital payment systems and their impact. The analysis reveals seven primary themes where FinTech optimizes SMEs supply chains (1) enhanced risk management via real-time monitoring (2) data driven decision making (3) improved financial accessibility through alternative lending (4) predictive analytics for demand forecasting (5) sustainable supply chain financing (6) increased operational efficiency from automation and (7) strengthened customer relationships on digital platforms. Geographically, research is concentrated in developing economies, with a significant focus on China, highlighting FinTech's strategic role in addressing SMEs challenges in emerging markets. The findings demonstrate FinTech's substantial potential to facilitate faster transactions, improve working capital, and foster financial inclusion. However, barriers like cybersecurity risks, regulatory complexities, and limited digital literacy persist. The review concludes that future research should investigate the long term impacts of FinTech adoption, while policymakers must develop supportive regulatory frameworks. Strategic collaboration between financial institutions and SMEs is crucial to fully realize FinTech transformative potential in building resilient and efficient digital supply chains.
